**REGISTERED CHARITY NUMBER: 1167289**
**REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025**
## **FOR SHEMA BENI**
JKA Accountancy Limited Marlborough House 298 Regents Park Road London N3 2SZ
**SHEMA BENI**
**CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|3|
|**Independent Examiner's Report**||4||
|**Statement of Financial Activities**||5||
|**Statement of Financial Position**||6||
|**Notes to the Financial Statements**|7|to|11|
**SHEMA BENI**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025**
The trustees present their report with the financial statements of the charity for the year ended 31st August 2025. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and aims**
Shema B'ni was established in 2016 to provide ongoing educational, mentoring and community support for baalei teshuva and their families following their initial engagement with Jewish outreach programmes.
The charity provides a strong and supportive network that empowers young couples and families to flourish throughout their life journey, enabling them to feel connected, knowledgeable and fulfilled.
Its vision is to inspire, sustain and connect Jews to their rich heritage, equipping them with the knowledge, values and confidence to pass that heritage on to future generations while preparing them to thrive in an ever-changing world.
## **Significant activities**
During the year, Shema B'ni continued to develop and strengthen its educational, mentoring and community programmes in response to sustained demand for its services.
The charity maintained regular engagement with more than 600 individuals through a broad range of educational, pastoral and community initiatives across London. These programmes are designed to support baalei teshuva and their families as they navigate marriage, parenting, Jewish education, employment, financial pressures and integration into the wider Orthodox Jewish community.
The charity's activities are centred around three principal programme areas.
## Women's Learning and Family Support
Weekly learning hubs in Edgware and Borehamwood continued to provide Torah education, mentorship, practical parenting guidance and emotional support for married women and mothers.
Activities included regular shiurim, educational workshops, guest speakers, social events and crèche facilities. More than 100 women participated regularly throughout the year.
## Community Kollel and Torah Education
The charity continued to operate its community learning programmes in Edgware and Borehamwood, providing structured Torah learning and mentoring opportunities for men and boys. Through a network of avreichim and educators, participants engaged in one-to-one chavrusas, Gemara learning, practical halachah, parenting guidance, youth programmes, community shiurim and seminars supporting young couples during the early years of marriage.
## Mentoring and Family Support
Long-term mentoring remains a central element of the charity's activities. Throughout the year, trustees, educators and mentors provided practical guidance and pastoral support to individuals and families across a wide range of areas, including marriage, parenting, chinuch, employment, financial challenges and personal development. These ongoing relationships help participants strengthen family life and integrate successfully within the wider Orthodox Jewish community.
In addition to its regular programmes, Shema B'ni continued to deliver educational lectures, seminars and community events in London and other Jewish communities, promoting Jewish education, encouraging community participation and supporting the long-term development of baalei teshuva families.
Page 1
**SHEMA BENI**
**REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025**
## **OBJECTIVES AND ACTIVITIES**
## **Public benefit**
The trustees have had due regard to the Charity Commission's guidance on public benefit and are satisfied that the charity's activities continue to fulfil its charitable objectives for the public benefit.
The charity advances Orthodox Jewish education through Torah learning, educational outreach, mentoring programmes and community initiatives. In addition, Shema B'ni provides religious education, educational outreach and worship facilities that are open to all members of the Jewish faith, helping to strengthen Jewish family life, promote community cohesion and support individuals in their ongoing educational and spiritual development.
## **Volunteers**
The trustees remain grateful for the dedication and commitment of the charity's volunteers. During the year, an average of eight volunteers supported the charity's educational programmes, mentoring activities, administration and community events. Their continued commitment enables the charity to expand its services and maximise its impact within the community.
## **ACHIEVEMENTS AND PERFORMANCE**
During the year, Shema B'ni continued to deliver a consistent programme of educational, mentoring and community activities across its centres in Edgware and Borehamwood.
The charity delivered approximately twelve regular Torah classes and shiurim each week, covering abroad range of topics including practical halachah, Gemara, Jewish thought, marriage, parenting and personal development. In addition, a structured programme of one-to-one learning took place each evening from Monday through Thursday, with participants studying regularly with members of the charity's team of educators and mentors.
Long-term mentoring remained a key aspect of the charity's work. On average, more than 100individuals and family members received ongoing mentoring and pastoral support each month, helping participants navigate family life, Jewish education, employment, personal challenges and integration into the wider Orthodox Jewish community.
The charity also organised monthly mini-Shabbatonim together with regular educational seminars, workshops and community events, providing opportunities for Torah learning, family enrichment and social connection.
Across all of its activities, approximately 200 participants engaged with the charity's programmes each week, while the charity maintained active relationships with more than 600 individuals through its ongoing educational, mentoring and community network.
The trustees are encouraged by the continued demand for the charity's services and remain committed to developing programmes that strengthen Jewish education, family life and community engagement.
## **FINANCIAL REVIEW**
The statement of financial activities show a net Deficit for the year of £12,352 ( 2024 : £2,675). The net reserves of £124.908 (2024 : £137,260) will be carried forward to the following year to be used towards the charity's objectives.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity is controlled by its governing document, a deed of trust and constitute a Charitable Incorporated Organisation.
## **Recruitment and appointment of new trustees**
Appointment of Trustees is governed by the Trust Deed of the Charity. All of the Trustees named above served throughout the year. The Board has the power to appoint additional trustees as it considers fit to do so.
Page 2
**SHEMA BENI**
## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31ST AUGUST 2025**
## **STRUCTURE, GOVERNANCE AND MANAGEMENT**
## **Risk management**
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1167289
## **Principal address**
14 Highview Avenue Edgware Middlesex HA8 9TZ
## **Trustees**
A Cohen R D Joseph Dr W Abelman
## **Independent Examiner**
Akiva Kahan JKA Accountancy Limited Marlborough House 298 Regents Park Road London N3 2SZ
Approved by order of the board of trustees on 25th June 2026 and signed on its behalf by:
A Cohen - Trustee
Page 3
**INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SHEMA BENI**
## **Independent examiner's report to the trustees of Shema Beni**
I report to the charity trustees on my examination of the accounts of Shema Beni (the Trust) for the year ended 31st August 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Akiva Kahan The Institute of Chartered Accountants in England and Wales
JKA Accountancy Limited Marlborough House 298 Regents Park Road London N3 2SZ
Date: June 2026
Page 4
**SHEMA BENI**
## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST AUGUST 2025**
|Notes
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**EXPENDITURE ON**
**Charitable activities**
2
Advertising and Promotion
Administrative costs
Travelling costs
Educational outreach and seminars
Property costs
Accountancy costs
Governance costs
**Total**
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|Unrestricted
fund
£
374,841
4,811
40,120
16,945
311,397
12,300
1,620
-
387,193
(12,352)
137,260
124,908|PERIOD
1.4.23
YEAR ENDED
TO
31.8.25
31.8.24
Restricted
Total
Total
fund
funds
funds
£
£
£
50,000
424,841
596,567
-
4,811
13,630
-
40,120
45,636
-
16,945
18,581
50,000
361,397
510,316
-
12,300
7,750
-
1,620
1,500
-
-
1,829
50,000
437,193
599,242
-
(12,352)
(2,675)
-
137,260
139,935
-
124,908
137,260|
|---|---|---|
The notes form part of these financial statements
Page 5
## **SHEMA BENI**
## **STATEMENT OF FINANCIAL POSITION 31ST AUGUST 2025**
|Notes
**FIXED ASSETS**
Tangible assets
6
**CURRENT ASSETS**
Debtors
7
Cash at bank and in hand
**CREDITORS**
Amounts falling due within one year
8
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**NET ASSETS**
**FUNDS**
10
Unrestricted funds
**TOTAL FUNDS**|Unrestricted
fund
£
774
505
134,050
134,555
(10,421)
124,134
124,908
124,908|Restricted
fund
£
-
-
-
-
-
-
-
-|2025
Total
funds
£
774
505
134,050
134,555
(10,421)
124,134
124,908
124,908
124,908
124,908|2024
Total
funds
£
1,032
1,680
140,259
141,939
(5,711)
136,228
137,260
137,260
137,260
137,260|
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 25th June 2026 and were signed on its behalf by:
A Cohen - Trustee
The notes form part of these financial statements
Page 6
**SHEMA BENI**
**NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST AUGUST 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Tangible fixed assets**
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on cost Computer equipment - 25% on cost
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
continued...
Page 7
**SHEMA BENI**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025**
## **2. CHARITABLE ACTIVITIES COSTS**
|Direct
Costs
£
Advertising and Promotion
-
Administrative costs
165
Travelling costs
-
Educational outreach and seminars
361,397
Property costs
12,300
Accountancy costs
-
373,862
**SUPPORT COSTS**
Management
£
Advertising and Promotion
4,811
Administrative costs
39,696
Travelling costs
16,945
Accountancy costs
-
61,452|Support
costs (see
note 3)
£
4,811
39,955
16,945
-
-
1,620
63,331
Governance
costs
£
-
259
-
1,620
1,879|Totals
£
4,811
40,120
16,945
361,397
12,300
1,620|Totals
£
4,811
40,120
16,945
361,397
12,300
1,620|
|---|---|---|---|
|||437,193||
||||Totals
£
4,811
39,955
16,945
1,620|
||||63,331|
## **3. SUPPORT COSTS**
## **4. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31st August 2025 nor for the period ended 31st August 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31st August 2025 nor for the period ended 31st August 2024.
## **5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**EXPENDITURE ON**
**Charitable activities**
Advertising and Promotion
Administrative costs
Travelling costs
Educational outreach and seminars
Property costs
Accountancy costs
Governance costs
**Total**|Unrestricted
fund
£
546,567
13,630
45,636
18,581
460,316
7,750
1,500
1,829
549,242|Restricted
fund
£
50,000
-
-
-
50,000
-
-
-
50,000|Total
funds
£
596,567|
|---|---|---|---|
||||13,630
45,636
18,581
510,316
7,750
1,500
1,829|
||||599,242|
continued...
Page 8
**SHEMA BENI**
**NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025**
|**5.**
**COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued**
Unrestricted
Restricted
fund
fund
£
£
**NET INCOME/(EXPENDITURE)**
(2,675)
-
**RECONCILIATION OF FUNDS**
Total funds brought forward
139,935
-
**TOTAL FUNDS CARRIED FORWARD**
137,260
-
**6.**
**TANGIBLE FIXED ASSETS**
Fixtures
and
Computer
fittings
equipment
£
£
**COST**
At 1st September 2024 and
31st August 2025
1,027
3,043
**DEPRECIATION**
At 1st September 2024
865
2,173
Charge for year
41
217
At 31st August 2025
906
2,390
**NET BOOK VALUE**
At 31st August 2025
121
653
At 31st August 2024
162
870
**7.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
2025
£
Trade debtors
505||Total
funds
£
(2,675)
139,935
137,260
Totals
£
4,070
3,038
258
3,296
774
1,032
2024
£
1,680|
|---|---|---|
||||
||||
||||
continued...
Page 9
**SHEMA BENI**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025**
## **8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
|Bank loans and overdrafts (see note 9)
Trade creditors
Other creditors
**9.**
**LOANS**
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank loans
**10.**
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**
Net movement in funds, included in the above are as follows:
**Unrestricted funds**
General fund
**Restricted funds**
RESTRICTED FUND
**TOTAL FUNDS**|At 1.9.24
£
137,260
137,260
Incoming
resources
£
374,841
50,000
424,841|2025
2024
£
£
-
1,114
6,931
3,087
3,490
1,510
10,421
5,711
2025
2024
£
£
-
1,114
Net
movement
At
in funds
31.8.25
£
£
(12,352)
124,908
(12,352)
124,908
Resources
Movement
expended
in funds
£
£
(387,193)
(12,352)
(50,000)
-
(437,193)
(12,352)|
|---|---|---|
continued...
Page 10
**SHEMA BENI**
## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST AUGUST 2025**
## **10. MOVEMENT IN FUNDS - continued**
**Comparatives for movement in funds**
|At 1.4.23
£
**Unrestricted funds**
General fund
139,935
**TOTAL FUNDS**
139,935
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
546,567
**Restricted funds**
RESTRICTED FUND
50,000
**TOTAL FUNDS**
596,567|Net
movement
At
in funds
31.8.24
£
£
(2,675)
137,260
(2,675)
137,260
Resources
Movement
expended
in funds
£
£
(549,242)
(2,675)
(50,000)
-
(599,242)
(2,675)|
|---|---|
## **11. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 31st August 2025.
Page 11